Did you know room and board costs outweigh tuition costs at most public universities? CHIA would mean more not-for-profit student housing would be built, improved and maintained, saving future undergraduates potential student loan costs.

Collegiate Housing and Infrastructure Act

What is the problem?

A discrepancy in the tax code prevents not-for-profit entities from being able to use tax-deductible charitable contributions to build, maintain and improve student housing.

Fraternities often lack the financial ability to build new structures and make critical safety improvements to existing facilities.

Because of this issue, fraternity members often live in sub-standard housing.

Fraternities are losing capacity given that they cannot make the improvements we need to ensure a safe living environment for students.

Alumni and donors want to contribute to improve fraternity housing to positively impact member living and learning experience, but are unable to make tax-deductible donations under the current code.

What is the solution?

CHIA eliminates an arbitrary distinction in the current tax code that allows colleges and universities to use charitable contributions to build and maintain student housing but prevents other not-for-profit student housing entities from doing the same.

CHIA would result in all not-for-profit housing being treated the same under the law.

The text of the bill simply states that a 501(c)(3) organization will not lose its tax-exempt status solely because it chooses to make housing and infrastructure grants to 501(c)(2) organizations or 501(c)(7) organizations.